Importing a new or used vehicle purchased in a country outside the European Union

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When a person buys a vehicle (new or used) in a country outside the European Union (EU), they must carry out certain customs clearance formalities. These formalities may be carried out either in Luxembourg or in the Member State of entry.

The formalities required of purchasers of new and used vehicles include customs formalities in connection with the payment of customs duties (up to 10 % of the purchase price of the vehicle), certain costs, and VAT (17 % in Luxembourg).

Who is concerned

This section applies to the following people:

  • all private individuals (Luxembourg residents) who purchase a vehicle (car or two-wheeler with a cylinder capacity of more than 48 cm3) in a country outside the EU;
  • companies (established in Luxembourg) which purchase a vehicle in a country outside the EU.

Persons who purchase a vehicle themselves in an EU member state must be able to produce all necessary documents in the event of a roadside check, that is to say:

  • a certificate of compliance issued by the manufacturer;
  • a registration certificate;
  • a certificate of insurance issued by an insurance company;
  • any transport documents.

How to proceed

Importation under the T1 external transit regime

For vehicles purchased outside the EU, customs duties and VAT are normally payable in the EU Member State of first entry. However, by filing a transit declaration using the T1 form, it is possible to suspend payment of such taxes in the Member State of entry and pay them in the Member State of destination. If the Member State of destination is Luxembourg, VAT will be payable at the rate of 17 %.

If the customs clearance formalities for a used vehicle—i.e., a vehicle which has travelled more than 6,000 kilometres and for which more than 6 months have elapsed since its first entry into service—purchased by an individual who is not subject to VAT are completed in the Member State of entry, the applicable VAT rate will be that of the country of entry. In that case, the customs duties and VAT paid in the Member State of entry need not be paid in Luxembourg.

When a new vehicle—i.e., a vehicle which has travelled fewer than 6,000 km or for which fewer than 6 months have elapsed since its first entry into service—is cleared through customs (regardless of whether the person clearing the vehicle is subject to VAT or not), or when a used vehicle is cleared through customs by a person who is subject to VAT, VAT is always payable in the Member State of destination. If the Member State of destination is Luxembourg, VAT will be payable at the rate of 17 %.

Customs duties are payable in the country of clearance and are set at 10 %.

The T1 form can be obtained from any customs office or agency.

The purchaser must provide a brief description of the vehicle and specify its purchase price on the T1 form. If the value of the vehicle reported by the buyer does not match the actual value as determined on the basis of external sources (specialised sites), it will be readjusted by the Customs and Excise Agency (l’Administration des douanes et accises).

If the vehicle is cleared in Luxembourg, the Customs and Excise Agency may demand payment of customs duties and VAT on the difference between the value reported by the purchaser and the actual value.

This declaration must be signed by the person who introduces the vehicle and must be handed over to the customs authorities of the Member State of departure (i.e., the State of first entry into the EU ).

The T1 external transit procedure requires buyers to leave a security deposit with the office of departure (which may be a port or airport). Buyers may also get in touch with a customs broker, who will make the security deposit available to them. The security deposit serves as a guarantee for the payment of the customs duties and other taxes that Member States may have fixed. In practice, a customs agency specialising in this area is usually used.

Presentation at the office of the Customs and Excise Agency

In order to clear the vehicle, the private individual, self-employed person or representative of a company must go in to a Customs and Excise Agency office in person with the vehicle to obtain a 705 sticker to register the vehicle.

Private individuals or company representatives can contact the offices in Diekirch, Grevenmacher, Esch-sur-Alzette or the customs centre in Gasperich - P&R Lux-Sud / Luxembourg-City.

The 705 sticker is a document issued by the Customs and Excise Agency proving that a vehicle that has yet to be registered is in order with regard to VAT.

To obtain the sticker, the purchaser must produce the following documents:

  • the previous registration certificate (if the vehicle has already been operated);
  • the original certificate of conformity (when importing a used vehicle, the certificate of conformity is not required);
  • the original invoice for the purchase of the vehicle, or the sales contract, or possibly proof of payment;
  • the registration number that was requested beforehand, if the vehicle does not have one;
  • the insurance certificate;
  • the national identification number (matricule - 13-digit social security number), or the tax registration number.

All documents presented to the Customs and Excise Agency must be original copies. They will be returned by the Agency at a later stage.

Private individuals must also provide the following documents:

  • the import declaration, prepared preferably by a customs agency;
  • a valid identity document (ID card or passport);

Payment of customs duties

The customs duty of 10 % is calculated on the value of the vehicle plus certain costs. Payment is made at the office of the Customs and Excise Agency in euros.

VAT

VAT regime

The applicable VAT regime differs depending on whether the purchaser is a person who is not subject to VAT (such as a private individual) or an entity which is subject to VAT (such as an self-employed worker or a limited liability company). Persons subject to VAT must pay Luxembourg VAT, regardless of whether the vehicle is new or used. Persons who are not subject to VAT must pay Luxembourg VAT only if the vehicle is new or used and cleared in Luxembourg.

The purchaser may be exempted from the payment of customs duties and Luxembourg VAT, in particular in the case of a transfer of residence (provided that the conditions set forth in Council Regulation 918/83 of 28 March 1983 are satisfied), or if the purchaser has diplomatic status or is a European civil servant.

Payment of VAT

The VAT payable amounts to 17 % of the reported price of the vehicle.

Only persons not subject to VAT are required to pay VAT (at one of the Customs and Excise Agency offices). They must obtain an import declaration form from one of the Customs and Excise Agency offices (in Diekirch, Grevenmacher, Esch-sur-Alzette or the customs center in Gasperich - P&R Lux-Sud / Luxembourg-City) and then submit the completed declaration to one of those offices.

After payment is made, the Customs and Excise Agency office will return Part 8 of the import declaration form to the person who filed the declaration. This document serves as proof of payment of the VAT.

For persons subject to VAT (self-employed persons or companies), this formality is not applicable and payment is made via the 'normal' VAT return.

Issuance of the 705 sticker

When the formalities described above have been completed, the Customs and Excise Agency will issue a 705 sticker. This is required to register the vehicle at one of the 3 SNCA sites (Sandweiler, Esch-sur-Alzette or Wilwerwiltz).

As part of the registration procedure in Luxembourg, the vehicle must be taken in for a technical inspection to verify its technical compliance (the "acceptance" procedure) and to ensure that it is in good working order.

Forms / Online services

Your vehicles and license plates

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Véhicules et numéros d'immatriculation

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Ihre Fahrzeuge und Nummernschilder

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Who to contact

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